Guidelines and Instructions for BIR Form No.
2200-M [January 2018 (ENCS)] v2
Excise Tax Return for Mineral Products
These instructions are designed to assist taxpayers, or their representatives, with the
preparation of the excise tax return for mineral products. If there are questions which are
not adequately covered, please consult the Excise LT Regulatory Division. If there
appears to be any discrepancies between these instructions and the applicable laws and
regulations, the laws and regulations take precedence
Who Shall File
This return shall be filed in triplicate by the following:
1. Owner, lessee, concessionaire or operator of the mining claim;
2. First buyer, purchaser or transferee for local sale, barter, transfer or exchange of
indigenous petroleum, natural gas or liquefied natural gas; and
3. Owner or person having possession of the minerals and mineral products which
were mined, extracted or quarried without the payment of excise tax
For imported minerals and mineral products, the excise tax shall be paid by the
importer or owner to the Bureau of Customs before removal of such imported articles for
the custom’s house.
Time and Manner of Filing and Payment
For each place of production, a separate return shall be filed and the excise tax shall
be paid upon removal of the mineral products from the place of production.
1. For Electronic Filing and Payment System (eFPS) Taxpayer: The return shall
be e-filed and the tax shall be e-paid using the eFPS facilities thru the BIR website
www.bir.gov.ph.
2. For Non-Electronic Filing and Payment System (Non-eFPS) Taxpayer: The
return shall be filed and the tax shall be paid with any Authorized Agent Bank
(AAB) located within the territorial jurisdiction of the Revenue District Office
(RDO) where the taxpayer is required to register. In places where there are no
AABs, the return shall be filed and the tax due shall be paid with the Revenue
Collection Officer (RCO) or duly Authorized City or Municipal Treasurer of the
city or municipality falling under the jurisdiction of the aforesaid RDO
Identified large excise taxpayers under RDO 121, RDO 124 and Large Taxpayers
Division (LTD) duly informed in writing as such by the Commissioner of Internal
Revenue, or his/her duly authorized representative, shall file the excise tax return and pay
the corresponding excise tax due with the AABs located in the BIR National Office,
Diliman, Quezon City and those AABs chosen to serve them, respectively.
Non-eFPS taxpayer may opt to use the electronic format under “eBIRForms” (refer
to www.bir.gov.ph) for the preparation, generation and submission and/or payment of
this return with greater ease and accuracy.
How to Accomplish the Form
1. Enter all required information in CAPITAL LETTERS using BLACK INK. Mark
applicable boxes with an "X". Two copies MUST be filed with the BIR and one
held by the taxpayer;
2. For all questions wherein an appropriate box is provided for a possible answer,
mark the applicable box corresponding to the chosen answer with an “X”;
3. Required information wherein the space provided has a letter separator, the same
must be supplied with CAPITAL LETTERS where each character (including
comma or period) shall occupy one box and leave one space blank for every word.
However, if the word is followed by a comma or period, there is no need to leave
blank after the comma or period. Do NOT write “NONE” or make any other marks
in the box/es; and
4. Accomplish first Part V-Schedule 1 before accomplishing Part III.
For Items 1 to 3
Item 1 Enter the month, day and year covered by the return being filed; this is the
transaction period and not the date of filing this return.
Item 2 Choose “Yes” if the tax return is one amending previous return filed, “No” if not.
Item 3 Indicate total number of sheet/s being attached to the return, if there is any
Part I - Background Information
Item 4 Taxpayer Identification Number (TIN): Enter TIN. If no TIN, apply for one
before filing using Application for Registration (BIR Form No. 1901/1903).
Item 5 RDO Code: Enter the appropriate code for the RDO per filed BIR Form No. 1901
or 1903 and/or Certificate of Registration (BIR Form No. 2303).
Item 6 Taxpayer’s Name: Enter taxpayer’s name as it was entered on the registration
form and/or certificate of registration.
Item 7 & 7A Registered Address/ZIP Code: Enter registered address as indicated in
the BIR Form No. 2303 and the ZIP Code. If taxpayer has moved since the
previous filing and has NOT updated the registration, the taxpayer must update
his/her/its registration by filing BIR Form No. 1905.
Item 8 Contact Number: Enter the taxpayer’s current contact number.
Item 9 Email Address: Enter the requested information. In case taxpayer has no email
address, leave the space blank.
Items 10 & 11 Place of Production/Removal: Enter the name of Region, Province and
City where the minerals are produced/removed.
Items 12 & 12A: Choose “Yes” if the taxpayer is availing of tax relief under Special Law
or International Tax Treaty, otherwise, choose “No”.
Part II – Manner of Payment (Items 13 to 15)
Indicate the manner of payment in paying this return whether:
1. For payment of excise tax due on the actual units of minerals to be removed from
the place of production; or
2. For prepayments, advance deposits or other similar schemes in payment of excise
tax. The balance of advanced payment or deposit of excise tax shall, in no case, be
utilized in payment of penalties. In the event that the balance is insufficient to cover
the excise tax due, penalties shall be computed and imposed on the difference.
These shall be computed from the date of removal when the insufficiency shall be
incurred.
Part III – Payments and Application
Item 16 Excise Tax Due: Accomplish first Schedule 1 – Summary of Removals and Excise
Tax Due on Mineral Products Chargeable Against Payment. Then transfer the total
amount of tax due (from the last line of Schedule 1) in this item.
Items 17 to 20: Enter and/or calculate the requested information as indicated in the return.
Penalties shall be imposed and collected as part of the tax
Item 21A Surcharge:
A surcharge of twenty-five percent (25%) for each of the following violations:
1. Failure to file any return and pay the amount of tax or installment due on or
before the due date; or
2. Filing a return with a person or office other than those with whom it is required to
be filed, unless otherwise authorized by the Commissioner; or
3. Failure to pay the full or part of the amount of tax shown on the return, or the full
amount of tax due for which no return is required to be filed on or before the due
date; or
4. Failure to pay the deficiency tax within the time prescribed for its payment in the
notice of assessment.
A surcharge of fifty percent (50%) of the tax or of the deficiency tax, in case any
payment has been made before the discovery of the falsity or fraud, for each of the
following violations:
1. Willful neglect to file the return within the period prescribed by the Code or by
rules and regulations; or
2. A false fraudulent return is willfully made.
Item 21B Interest:
Interest at the rate of double the legal interest rate for loans or forbearance of any
money in the absence of an express stipulation as set by the Bangko Sentral ng Pilipinas
from the date prescribed for payment until the amount is fully paid: Provided, That, in no
case shall the deficiency and the delinquency interest prescribed under Section 249
Subsections (B) and (C) of the National Internal Revenue Code, as amended, be imposed
simultaneously.
Item 21C Compromise: Penalty pursuant to existing/applicable revenue issuances.
Items 21D to 24: Enter and/or calculate the requested information as indicated in the
return.
Signature Lines:
When all the information required are complete, sign the return in the place indicated
and provide the necessary details (e.g. title of signatory and TIN). If the return is to be filed
by an authorized representative, attach an authorization letter.
Return filed by an accredited tax agent on behalf of a taxpayer shall bear the following
information:
A. For Individual (CPAs, members of GPPs and others)
1. Taxpayer Identification Number (TIN); and
2. BIR Accreditation Number, Date of Issue, and Date of Expiry.
B. For members of the Philippine Bar (Lawyers)
1. Taxpayer Identification Number (TIN);
2. Attorney’s Roll Number;
3. Mandatory Continuing Legal Education (MCLE) Compliance Number; and
4. BIR Accreditation Number, Date of Issue, and Date of Expiry.
Part IV Details of Payment (Items 25 to 28):
Enter the information required and then file the return to any AAB located within the
territorial jurisdiction of the Revenue District Office (RDO) where the taxpayer is
registered. Refer to www.bir.gov.ph for the applicable AAB or visit the local BIR Office.
Schedule 1 - Summary of Removals and Excise Tax Due on Minerals Chargeable
Against Payment
Enter the required information, then calculate as indicated in the return. The total tax
due reflected on the last line of this schedule shall be transferred to Part III - Item 16.
Required Attachments:
1. For amended return, proof of the payment and the return previously filed.
2. All returns filed by an authorized representative must attach Authorization Letter.